Karson Kaebel v. CIR
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March 13, 2019
Tax Court Can Hear Case On Missing IRS Notice, 5th Circ. Told
The U.S. Tax Court wrongly determined it had no jurisdiction over a petition because it was disputed that the Internal Revenue Service properly sent a notice of deficiency, a taxpayer claimed Wednesday in a brief to the Fifth Circuit.
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February 27, 2019
Taxpayer Didn't Show Tax Court Jurisdiction, 5th Circ. Told
The U.S. Tax Court correctly dismissed a taxpayer's petition because he failed to show that the court had jurisdiction, the U.S. told the Fifth Circuit Wednesday.